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马来西亚 | | 2016 年 10 月(特) 马来西亚中国服组税物 马来西亚2017年财政预算案聚焦 – 第一部 在2016年10月21日,首相兼财政部长拿督斯里纳吉呈了2017年财政预 算案。此预算案是在国家经济面临不断持的挑战下公布的 – 石油和 商品价格的不确定性,马币贬值,外资流走等。为了克服这无数的挑战 以及确保国家经济能持迈向高收入先进经济体,2017财政预算案不仅 考解决短期会面临的问题,同时也考长期可持性的经济增 长。 政府在 2017 年财政预算案建议的总开销估计高达马币 2608 亿,比起去 年修正后的总开销增长了 3.4%。下为 2017 财政预算案的主要特点:- 1. 马币 2148 亿将充当营运开支,其余的马币 460 亿为发展开支。这当 中不包含马币 20 亿的紧急准备。 2. 在营运开支中,有马币 774 亿是作为公员的薪俸,另外的马币 320 亿作为服与供应开支。此外,马币 1039 亿充作固定支和补 。至于购资产方面,获得马币 6.91 亿,其余的马币 8 亿 1660 万属于其他开销。 3. 针对发展拨款,经济领域将可获得最高的拨款,达马币 259 亿,接着 是社会领域的马币 112 亿。另外,安全领域获得马币 53 亿的拨款, 一般行政领域超过马币 25 亿。 4. 2017 年的收入估计将增长约 3%,或相等于高达马币 2197 亿。 5. 至于财政赤字,政府放眼从 2016 年的 3.1%降至 2017 年的 3%。

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Page 1: 马来西亚中国服务组税务刊物 - Deloitte US...马来西亚 | 税务 | 2016年10月(特刊) 马来西亚中国服务组税务刊物 马来西亚 201 7年财政预算案聚焦

马来西亚 | 税务 | 2016 年 10 月(特刊)

马来西亚中国服务组税务刊物

马来西亚2017年财政预算案聚焦 – 第一部分

在2016年10月21日,首相兼财政部长拿督斯里纳吉提呈了2017年财政预

算案。此预算案是在国家经济面临不断持续的挑战下公布的 – 石油和

商品价格的不确定性,马币贬值,外资流走等。为了克服这无数的挑战

以及确保国家经济能持续迈向高收入先进经济体,2017财政预算案不仅

考虑到解决短期会面临的问题,同时也考虑到长期可持续性的经济增

长。

政府在 2017 年财政预算案建议的总开销估计高达马币 2608 亿,比起去

年修正后的总开销增长了 3.4%。下列为 2017 财政预算案的主要特点:-

1. 马币 2148 亿将充当营运开支,其余的马币 460 亿为发展开支。这当

中不包含马币 20亿的紧急准备金。

2. 在营运开支中,有马币 774 亿是作为公务员的薪俸,另外的马币 320

亿则作为服务与供应开支。此外,马币 1039 亿充作固定支出和补助

金。至于购置资产方面,则获得马币 6.91 亿,其余的马币 8 亿 1660

万则属于其他开销。

3. 针对发展拨款,经济领域将可获得最高的拨款,达马币 259 亿,接着

是社会领域的马币 112 亿。另外,安全领域获得马币 53 亿的拨款,

一般行政领域则超过马币 25 亿。

4. 2017 年的收入估计将增长约 3%,或相等于高达马币 2197 亿。

5. 至于财政赤字,政府放眼从 2016 年的 3.1%降至 2017 年的 3%。

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建筑业、房地产业、制造业、旅游业是 2017 年财政预算案的一些领域受

益者。建筑业和房地产业将会取得进一步的增长,主要归功于基础设施

和平价房屋的大量拨款。此外,新 4 星级和 5 星级酒店所得税优惠期的

延长,也将有助于推动旅游业的整体发展。总体而言,此次的财政预算

案并无针对我国 12 项国家主要经济领域做出重点投资。有限的资源分配

到太多不同的领域,地区和收入群。这可能使到其经济效益无法完全达

到渴望的效果, 进而影响国家迈向高收入国的旅程。

根据以上总结,在此我们为您提供一些 2017 年财政预算的关键税务建

议:-

Page 3: 马来西亚中国服务组税务刊物 - Deloitte US...马来西亚 | 税务 | 2016年10月(特刊) 马来西亚中国服务组税务刊物 马来西亚 201 7年财政预算案聚焦

建议 描述

个人所得税

1 幼儿保育中心及

幼儿园费用税务

减免

目前,马来西亚纳税居民不可就其所支付的幼儿保育

中心及幼儿园费用享有税务减免。

政府提出,从 2017 课税年开始,对就读于在有关机构

登记的幼儿保育中心及幼儿园的六岁及以下儿童,其

父母将可享有最高马币 1,000 的税务减免。

2 日常生活税务减

马来西亚纳纳税居民可享有税务减免。从 2017 课税年

开始,以下税务减免将会进行调整:

现有额度

(马币)

建议额度

(马币)

i. 购买书籍类 1,000

2,500

ii. 购买运动器材 300

iii. 购买电脑 3,000

(三年一次)

iv. 订购宽带互联网 无

v. 购买纸质报纸 无

vi. 购买智能手机或

平板电脑

vii. 健身房会员费 无

3 婴儿哺育器材的

税务减免

政府提出,就购买婴儿哺育器材,冷藏袋,收集和储

存容器,给予马币 1,000 的税务减免。

此两年一次的减免,仅给予育有两岁以下婴儿的女性

纳税人。

生效日期:2017 课税年起

企业所得税

4 根据应纳税收入

的增长而相应减

少企业所得税

现有的企业所得税税率为24%。

政府提出将企业所得税税率依据其应纳税收入较去年

增长百分比而相应减少1%至4%。详细如下:

应纳税收入增长率 降幅 降后税率

少于 5.00% 无 24%

5.00% - 9.99% 1% 23%

10.00% - 14.99% 2% 22%

15.00% - 19.99% 3% 21%

20.00% 及以上 4% 20%

举例说明:

中国基建有限公司在 2016 课税年的应纳税收入为马币

1 亿。在 2017 课税年,其应纳税收入增至马币 1.2

亿。

2017 课税年应纳企业所得税为:

应纳税额 马币

• 前马币 1 亿 @ 24% 2400 万

• 增长的马币 2000 万 @ 20%

(马币1.2亿 – 马币1亿)

400 万

--------

2800 万

=======

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注:税收节减额为马币 80 万[(马币 1.2 亿 x24%) - 马

币 2800 万],有效税率为 23.3%。

生效日期:2017和2018课税年

5 延长及扩大结构

化实习项目(SIP)

双重减税优惠的

期限及受众对象

目前参与通过TalentCorp审批的SIP项目的公司就其项

目执行费用可以享有双重减税优惠。此项目是针对注

册在高等教育部名下的高等学校接受全日制本科及专

科课程,或在同等受马来西亚学术资格机构或技能发

展部认可的职业教育机构接受课程的马来西亚学生

(马来西亚技能证书第四级和第五级):

i. 本科文凭– 从2012课税年至2016课税年;以及

ii. 专科和职业教育文凭–从2015课税年至2016课

税年.

为了鼓励更多的企业参与SIP项目,通过使本地毕业生

尽早接触工作环境以增加其就业力,政府计划将现有

的优惠期间延长三年至2019课税年。同时扩大此项目

的受众对象至接受全日制职业教育(马来西技能证书

第三极)的马来西亚学生。

生效日期: 从2017课税年至2019课税年。

6 提高艺术,文化

和遗产活动赞助

费的税务抵扣上

为了鼓励私营企业更广泛的参与艺术文化领域,对于

任何通过信息通信文化部批准的艺术,文化或遗产活

动的赞助费的税务抵扣,将增加至:-

获准抵税

赞助 现有

(马币)

建议

(马币)

• 本地艺

术,文化

遗产活动

500,000 700,000

• 本地和外

国艺术,

文化遗产

活动

500,000,

其中对外国

艺术,文化

遗产活动的

资助金额不

超过

200,000.

700,000,

其中对外国

艺术,文化

遗产活动的

资助金额不

超过

300,000.

生效日期:2017 课税年

7 新 4 星和 5 星级

酒店所得税优惠

期的延长

政府提出,在新 4 星和 5 星级酒店持有投资的酒店业

主的税务优惠期,将延长至 2018 年 12 月 31 日:-

税收优惠

(不可并存)

新兴工业地位 投资税收减免

马来西

亚半岛

长达五年法定收

入 70%的税务豁

长达 5 年合格资本支

出 60%的减免,仅可

用于抵扣法定收入的

70%。

沙巴和

砂拉越

长达五年法定收

入 100%的税务豁

长达 5 年合格资本支

出 100%的减免,可

完全用于抵扣法定收

入。

8 扩大针对清真业

界人士的清真产

品税收优惠范围

目前,以下行业的清真业界人士均可享有税收优惠,

包括为期 5 年的 100%投资税收减免或出口销售收入税

务豁免,以及原材料的进口关税豁免:-

i. 特殊加工食品;

Page 5: 马来西亚中国服务组税务刊物 - Deloitte US...马来西亚 | 税务 | 2016年10月(特刊) 马来西亚中国服务组税务刊物 马来西亚 201 7年财政预算案聚焦

ii. 医药品,化妆品和个人护理用品;

iii. 牲畜和肉类制品;以及

iv. 清真材料.

政府已提出将现有的税收优惠延伸至生产营养保健和

益生菌产品的清真业界人士。

生效日期:2016 年 10 月 22 日

消费税

9 GST 自由区域 为了简化对免税区(包括自由工业区(FIZ)和自由贸

易区(FCZ))的消费税处理,以下情况下无需支付消

费税:

i. 在 FCZ 内和之间流通的货物;

ii. 进口到 FIZ 的货物;

iii. 在 FIZ 内和之间流通的货物

iv. 在 FCZ 和 FIZ 之间流通的货物

v. 将货物从免税区运往指定地区如浮罗交怡岛,

纳闽和刁曼岛,或反之亦然; 以及

vi. 将货物从免税区运往仓库方案里的特许仓库,

或反之亦然。

以上的消费税处理不适用于以下物资:

i. 1998 年免税区(排除商品及服务)法令所规定

的货物

ii. 2014 年消费税(对指定地区的物资征收税金)

法令所规定的货物; 和

iii. 其他财政部所规定的货物

生效日期:2017 年 1 月 1 号

10 GST 仓库方案

在仓库方案下,存放和流通于主要海关区*(PCA)和

自由工业区(FIZ)内的特许仓库的货物将不被征收消

费税。

� 此方案下,PCA 仅包含特许制造仓库(LMW)及保

税仓。

生效日期:2017 年 1 月 1 号

其他

11 增加价值超过马

币100万的房产的

印花税

现阶段价值马币50万及以上的房产转让合同的从价印

花税率为3%。政府计划将价值超过马币100万的房产转

让合同的印花税率从3%提高至4%。

生效日期: 2018 年 1 月 1 号

12 智能情报平台的

设立

智能情报平台将设立在财政部下,并牵涉马来西亚内

陆税收局,马来西亚皇家海关署和马来西亚公司委员

会。

此平台将允许各政府机构共享数据资料,其目的为提

高稽查程序的效率,以及鼓励纳税人高度遵从税务合

规。

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Malaysia | Tax | October 2016 (Special Edition)

Deloitte Malaysia Chinese Services Group Publication

Highlights of Budget 2017 – Part 1

The Prime Minister and Minister of Finance, Y.A.B. Dato’ Seri Mohd. Najib Tun Razak, unveiled the 2017 Budget on 21 October 2016. The budget is unveiled during a period of continuous

challenges facing the economy - uncertain direction of oil and commodity prices, depreciation of Ringgit, net outflow of foreign

funds etc. In order to navigate the myriad of challenges and ensure that the economy remains in the trajectory of becoming a high-income advanced economy, the 2017 Budget is designed not

only to address short term issues but also long term and sustainable growth.

At RM260.8 billion, the sum allocated for 2017 Budget is 3.4% higher than that during the 2016 Budget Recalibration. Other salient features of the 2017 Budget are as follow:-

1. RM214.8 billion is allocated for Operating Expenditure, while

RM46 billion for Development Expenditure. This does not

include contingencies which amounts to RM2 billion.

2. Under the Operating Expenditure, a total of RM77.4 billion is

for Emolument, RM32 billion for Supplies and Services, RM103.9 billion for Fixed Charges and Grants, RM691 million for Purchase of Assets and RM816.6 million for Other

Expenditures. 3. Under the Development Expenditure, the economic sector will

receive the highest share at RM25.9 billion followed by social sector with RM12.2 billion. The security sector will be allocated RM5.3 billion and the general administration more than RM2.5

billion.

Page 7: 马来西亚中国服务组税务刊物 - Deloitte US...马来西亚 | 税务 | 2016年10月(特刊) 马来西亚中国服务组税务刊物 马来西亚 201 7年财政预算案聚焦

4. The revenue collection in 2017 is expected to expand at around 3% to RM219.7 billion.

5. The Government is expected to achieve the fiscal deficit target of 3% of GDP in 2017, compared with 3.1% this year.

In Budget 2017, construction, property, manufacturing, tourism are some of the beneficiaries. The construction and property sectors should be spurred further given the substantial allocation

for infrastructure and affordable homes. The extended tax incentive for the new 4 and 5 star hotels will boost the tourism sector. However, overall, it appears that there may not be

sufficient focus given to double down the investment on the 12 National Key Economic Areas (NKEAs) that have the impact of transforming our economy. The limited budget allocations were

”peanut buttered” across all sectors, geographies and income group and hence it may not fully achieve the desired impact our economy needed as we journey towards a high income nation.

Following our executive summary, we bring you herewith some of the salient tax centric proposals of 2017 Budget:-

Page 8: 马来西亚中国服务组税务刊物 - Deloitte US...马来西亚 | 税务 | 2016年10月(特刊) 马来西亚中国服务组税务刊物 马来西亚 201 7年财政预算案聚焦

Proposal Description

Personal Income Tax

1. Tax relief for

fees paid to

child care

centres and

kindergartens

Presently, a Malaysian tax resident individual

is not eligible to claim tax relief on fees paid to

child care centres and kindergartens.

It is proposed that with effect from year of

assessment 2017, a tax relief of up to

RM1,000 be given to resident individual

taxpayer who enrol their children who is 6

years old and below into child care centres or

kindergartens registered with the relevant

authorities.

2 Tax relief for

lifestyle An individual who is a tax resident in Malaysia

is entitled for tax relief. With effect from year

of assessment 2017, the following tax reliefs

will be adjusted:-

Existing

(RM)

Proposed

(RM)

a. Purchase of

reading

materials

1,000

RM2,500

b. Purchase of

sports

equipment

300

c. Purchase of

computer

3,000

(once in 3

years)

d. Subscription

of broadband

internet

None

e. Purchase of

printed dairy

newspaper

None

f. Purchase of

smartphone

or tablet

None

g. Gymnasium

membership

fee

None

3 Tax relief for

the purchase

of

breastfeeding

equipment

It is proposed that a new tax relief of up to

RM1,000 be provided for the purchase of

breastfeeding equipment, cooler bag,

containers for collection and storage.

This relief which can be claimed once in 2

years is given to women taxpayers with

children aged up to 2 years.

Effective: Year of assessment 2017

Corporate Income Tax

4 Reduction of

corporate

income tax

based on the

increase in

chargeable

income

Presently, corporate income tax is imposed at

the rate of 24%.

It is proposed that the corporate income tax

rate be reduced between 1% and 4% based

on the percentage of increase in chargeable

income compared to the immediate preceding

year of assessment (YA). The reduction is as

follows:-

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% of Increase

in Chargeable

Income

Compared to

the Immediate

Preceding YA

Reduction

of Income

Tax Rate

Income

Tax Rate

After

Reductio

n

Less than 5.00% Nil 24%

5.00% to 9.99% 1% 23%

10.00% to

14.99%

2% 22%

15.00% to

19.99%

3% 21%

20.00% and

above

4% 20%

For example:-

China Infrastructure Sdn Bhd’s chargeable

income for year of assessment 2016 (YA

2016) is RM100 mil. In YA 2017, its

chargeable income has increased to RM120

mil.

The income tax for YA 2017 is calculated as

follows:-

Tax Payable on RM

First RM100million @ 24% 24 mil

Incremental RM20million @20%

(RM120million – RM100million)

4 mil

--------

24 mil

=====

Note : Tax saving is RM0.8mil [(RM120mil x

24%) – RM28mil], effective tax rate is

23.3%.

Effective: Years of Assessment 2017 and 2018

5 Extension of

the period

and

expansion of

scope of

double

deduction

incentive for

the

Structured

Internship

Programme

(SIP)

Currently, companies that participate in SIP

approved by the TalentCorp are eligible for

double deduction on expenses incurred in

implementing the programme. This

programme is made available for Malaysian

students pursuing full-time degree and

diploma courses in institutions of higher

learning (IHL) that are registered with the

Ministry of Higher Education or for equivalent

vocational level (Malaysian Skills Certificate

Level 4 and 5) as recognized by Malaysian

Qualifications Agency or Department of Skills

Development as follows:-

a. Degree level – from years of assessment

2012 to 2016; and

b. Diploma and vocational level – from years

of assessments 2015 to 2016.

To encourage more companies to participate in

SIP and contribute towards the employability

of local graduates through an early exposure

to the working environment, it is proposed

that the current incentive be extended for a

period of 3 years to YA 2019. It is also

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proposed that this programme be expanded to

include Malaysian students pursuing full-time

vocational level (Malaysian Skills Certificate

Level 3).

Effective: Years of Assessment 2017 to 2019.

6 Increase in

the Limit of

Tax

Deduction for

Sponsoring

Arts, Cultural

and Heritage

Activities

To encourage more participation of the private

sectors in the Arts and Cultural space, tax

deduction given on the expenditure incurred

for sponsoring any arts, cultural or heritage

activity approved by the Ministry of

Information, Communication and Culture will

be increased as follows:-

Tax Deduction

Allowed

Sponsorship

for

Existing

(RM)

Proposed

(RM)

• Local arts,

cultural

and

heritage

activities

500,000 700,000

• Local and

foreign

arts,

cultural

and

heritage

activities

500,000,

where the

sponsorship

amount to

foreign

arts,

cultural and

heritage

activities is

limited to

200,000

700,000,

where the

sponsorshi

p amount

to foreign

arts,

cultural

and

heritage

activities is

limited

300,000

7 Extension of

income tax

incentives for

new 4 and 5

star hotels

It is proposed that the incentives accorded to

hotel operators undertaking investments in

new 4 and 5 stars be extended to 31st

December 2018:-

Tax Incentive

(mutually exclusive)

Pioneer

Status

Investment

Tax allowance

Peninsular

Malaysia

Tax

exemption

of 70% of

statutory

income for

5 years.

Allowance of

60% on

qualifying capital

expenditure for 5

years to be set

off against 70%

of statutory

income.

Sabah and

Sarawak

Tax

exemption

of 100% of

statutory

income for

5 years

Allowance of

100% on

qualifying capital

expenditure for 5

years to be set

off against 100%

of statutory

income.

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8 Expansion of

the scope of

halal products

eligible for

incentives for

halal industry

players

Presently, the following halal industry players

are eligible for tax incentives which among

others, include 100% investment tax

allowance or tax exemption on export sales for

5 years and import duty exemption for raw

materials:-

a. Specialty processed food;

b. Pharmaceuticals, cosmetics and personal

care;

c. Livestock and meat products; and

d. Halal ingredients.

It has been proposed that the existing

incentives be extended to the halal industry

players involved in the production of

nutraceutical and probiotic products.

Effective: 22 October 2016.

Goods and Services Tax (“GST”)

9 Review of

GST

treatment for

Free Zones

To streamline the GST treatment of free

zones, which consist of Free Industrial Zone

(FIZ) and Free Commercial Zone (FCZ), it is

proposed that GST is not due and payable in

the following circumstances:

a. Supply and removal of goods made within

and between FCZ;

b. Goods imported into the FIZ;

c. Supply and removal of goods made within

and between FIZ;

d. Supply and removal of goods made

between FCZ and FIZ;

e. Removal of goods from free zone to the

Designated Area i.e. Langkawi, Labuan and

Tioman, or, vice versa; and

f. Removal of goods from free zone to an

approved warehouse under the

Warehousing Scheme, or, vice versa.

The above GST treatment shall not be

applicable to the following supplies:

a. Goods as prescribed under the Free Zones

(Exclusion of Goods and Services) Order

1998;

b. Goods as prescribed under the Goods and

Services Tax (Imposition of Tax for

Supplies in Respect of Designated Areas)

Order 2014; and

c. Any other goods as prescribed by the

Minister of Finance.

Effective: 1 January 2017

10 Review of

GST

treatment

under the

Warehousing

Scheme

No GST is to be charged on goods from the

Principal Customs Area* (PCA) and Free

Industrial Zone (FIZ), that are deposited into

and supplied within or between the approved

warehouses under the Warehousing Scheme.

* For this purpose, PCA consists of Licensed

Manufacturing Warehouse (LMW) and Excise

Warehouse only.

Effective: 1 January 2017

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Others

11 Increase of

stamp duty

for properties

valued more

than

RM1million

Presently, the ad valorem stamp duty rate of

3% applies to the instrument of transfer of

real estate worth RM500,001 and above. It

has been proposed that the stamp duty rate

on the instrument of transfer of real estate in

excess of RM1 million will be increased from

3% to 4%.

Effective : 1 January 2018

12 Establishment

of the

Collection

Intelligence

Arrangement

The establishment of the Collection

Intelligence Arrangement under the Ministry of

Finance will involve the Malaysian Inland

Revenue Board, the Royal Malaysian Customs

Department and the Companies Commission

of Malaysia.

The arrangement will allow the agencies to

share data with the objective to enhance the

efficiency in carrying out their audit process

and encourage higher tax compliance among

tax payers.

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联系我们

分支机构/名字 职务 邮箱 电话

吉隆坡 Kuala Lumpur

余永平 Yee Wing Peng 董事经理 [email protected] (603) 7610 8800

谭丽君 Tham Lih Jiun 执行董事 [email protected] (603) 7610 8875

卓鸿培 Toh Hong Peir 执行董事 [email protected] (603) 7610 8808

郭川永 Kok Soon Weng 副总监 [email protected] (603) 7610 8157

夏国辉 Ha Kok Fei 副总监 [email protected] (603) 7610 8190

颜杏蕊 Gan Sin Reei 高级经理 [email protected] (603) 7610 8166

郑顺民 Tey Soon Meng 副经理 [email protected] (603) 7610 8197

郭明以 Kuo Min Yee 主管 [email protected] (603) 7610 8065

李岸营 Li Anying 高级助理 [email protected] (603) 7610 7843

戴蔚 Vivian Dai 高级助理 [email protected] (603) 7610 8646

张艾嘉 Zhang Aijia 助理 [email protected] (603) 7610 7872

马冰青 Ma Bingqing 助理 [email protected] (603) 7610 7787

古晋 Kuching

蔡淑萍 Chai Suk Phin 高级经理 [email protected] (608) 246 3311

黄俊程 Kane Bong 高级经理 [email protected] (608) 246 3311

新山 Johor Bahru

吴玉凤 Caslin Ng 副总监 [email protected] (607) 222 5988

陈莱玲 Susie Tan 高级经理 [email protected] (607) 222 5988

怡保 Ipoh

梅皓然 Terrence Mooi 高级经理 [email protected] (605) 254 0288

刘慧婷 Loh Wai Teng 高级经理 [email protected] (605) 254 0288

槟城 Penang

黄兰卿 Ng Lan Kheng 执行董事 [email protected] (604) 218 9888

钟艾玲 Cheng Ai Ling 副经理 [email protected] (604) 218 9888

亚庇 Kota Kinabalu

张济妃 Cheong Yit Hui 经理 [email protected] (608) 823 9601

吉隆坡 Kuala Lumpur

余永平 谭丽君 卓鸿培 郭川永

夏国辉

郑顺民 颜杏蕊 郭明以

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李岸营 戴蔚 张艾嘉 马冰青

古晋 Kuching

蔡淑萍 黄俊程

新山 Johor Bahru

吴玉凤 陈莱玲

怡保 Ipoh

梅皓然 刘慧婷

槟城 Penang

黄兰卿 钟艾玲

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亚庇 Kota Kinabalu

张济妃

Deloitte Level 16, Menara LGB

1, Jalan Wan Kadir

Taman Tun Dr. Ismail

60000 Kuala Lumpur, Malaysia

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